Results

Analysis of needs and barriers for SMES in ESG reporting

February 2026

This report provides a comprehensive analysis of the current landscape regarding ESG reporting among small and medium-sized enterprises (SMEs). Based on a structured survey conducted involving about 100 SMEs from Bulgaria, Italy, Spaind and Ireland, the document explores the motivations, internal knowledge levels, and specific practices implemented by SMEs across the three ESG dimensions.

It identifies critical barriers to adoption of ESG reporting framework, such as regulatory complexity, limited financial resources, and a lack of internal technical expertise. Furthermore, the analysis examines the use of digital tools and communication strategies, highlighting a significant gap between general sustainability awareness and the technical capacity required for structured reporting. 

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Compendium of the Main Tools Supporting SMEs’ ESG Reporting

May 2026

This compendium presents a comprehensive mapping and analysis of ESG reporting tools designed for European SMEs. The aim of the document was to build a structured and evidence- based overview of the current ecosystem of ESG digital solutions available to SMEs in the European Union, in a context marked by the introduction of the European Sustainability Reporting Standards (ESRS) and, in particular, the voluntary ESRS for unlisted SMEs (VSME).

Each tool has been classified taking into account quality criteria, such as value for SMEs, total cost and accessibility, interoperability, credibility and transparency.

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